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The four-year hitch
For the past five years, there has been a basic time limit in tax of four years.
The home front
A combination of globalisation and a relaxation of national borders, particularly in Europe, has prompted greater scruti...
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Home advantage
As care home fees rise, it is natural that people want to prevent their assets, usually their home, being used to pay fo...
Getting to grips with the option to tax
If you asked 100 accountants to name the trickiest VAT subject they deal with, I think that at least 90 would refer to ‘...
Making an offer
Law n.186/2014 enforced a ‘voluntary disclosure’ provision on 1 January this year, entitling taxpayers to disclose sever...
Heading for a split
In the base erosion and profit shifting (BEPS) action plan presented on 19 July 2013, the OECD called for the setting of...
Group precedents
When considering the corporate tax implications of disposing of shares in a subsidiary, a variety of provisions must be ...
Losing the original
The recent case of Chadda, Nash and Moroney v HMRC [2014] UKFTT 1061 (TC) (Chadda) gives rise to a number of interesting...
The imitation game
The Tax Law Rewrite Project ran from 1996 until 2010. Its aim was to recast the tax statutes in a format that would be e...